Section 18A in Karnataka Town and Country Planning Act, 1961
18A. [ Levy and collection of cess and surcharge. [Deemed to have been inserted by Act 23 of 2004 w.e.f. 19.10.1992]
(1)Notwithstanding anything contained in this Act, the Planning Authority may while granting permission for development of land or building levy and collect from the owner of such land or building:-(i)a cess for the purpose of carrying out any water supply scheme;(ii)a surcharge for the purpose of formation of ring road;(iii)a cess for the purpose of improving slums; and(iv)a surcharge for the purpose of establishing Mass Rapid Transport System. at such rates but all the above levies together not exceeding one-tenth of the market value of the land or building as may be prescribed.[(v) XXX](2)The cess and surcharge levied under sub-section (1) shall be assessed and collected in such manner as may be prescribed.(3)Any person aggrieved by the levy, assessment and collection of cess or surcharge munder this section may within thirty days from the date of the order appeal to the prescribed authority whose decision shall be final.(4)The prescribed authority may after giving a reasonable opportunity of being heard to the appellant and the planning Authority pass such order as it deems fit.(5)The State Government may exempt any Board Authority or Body constituted by or under any law and owned or controlled by the State Government or the Central Government or an infrastructure Projects promoted or implemented by any company or person and approved by the State Government or Central Government from the payment of cess or surcharge leviable under sub-section (1)] [Inserted by Act 23 of 2004 w.e.f. 3.06.2004]
